IMPORTANT GST CASE LAWS 03.06.2025

Section/Rule	Case Law Title	Brief Summary	Citation	Relevant Act/Rule
9 (CGST Act)	Assistant Commissioner of Central Tax v. Sri Vijaya Visakha Milk Producers Company Ltd.	SLP dismissed; Flavoured milk to be classified and taxed under tariff heading 0409 9990, not 2202 9930.	Click Here	Central Goods and Services Tax Act, 2017
54 (CGST Act)	K-NXT Logisticx (P.) Ltd. v. Union of India	Department cannot withhold refund when appellate authority has permitted it, and no appeal against appellate order.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Kavish Ispat v. Union of India	Writ petition not maintainable; appeal to be filed against impugned order passed after considering reply and granting personal hearing.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Krishna Traders v. Govt of NCT of Delhi	Order passed after considering reply and granting personal hearing not to be interfered with in writ jurisdiction.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Gurukirpa Enterprises v. Commissioner of DGST	Matter re-adjudicated; opportunity of hearing not afforded to assessee to contest on merits.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Jinender Paper Mart v. Sales Tax Officer, AVATO	Opportunity to be heard on merits to be provided to assessee before passing demand order; SCN not served due to suspended registration.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Korea Marine Transport Co. Ltd. v. Sales Tax Officer, Avato	Impugned adjudication order set aside and remanded for fresh adjudication; detailed reply to SCN not considered.	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act)	Vallabh Textiles v. Additional Commissioner, Central Tax	SLP dismissed; High Court held rejection of cross-examination not unjustified as witness statements corroborated undisputed documentary evidence.	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act), 107 (CGST Act)	Shree Jain Polymers v. Union of India	Impugned order not interfered with; liberty to approach appellate authority under section 107.	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Krishna Enterprises v. Government of NCT of Delhi	Matter re-adjudicated; SCN and impugned order not signed by authority, and no proper hearing granted.	Click Here	Central Goods and Services Tax Act, 2017
83 (CGST Act), 136 (Constitution of India)	Deputy Director, Directorate General of GST Intelligence, DZU v. Kings Security Guard Services (P.) Ltd.	SLP Dismissed: High Court’s Setting Aside of Negative Blocking of Electronic Credit Ledger Upheld	Click Here	Central Goods and Services Tax Act, 2017; Constitution of India
122 (CGST Act), 73 (CGST Act), 74 (CGST Act)	Patanjali Ayurved Ltd. v. Union of India	Conclusion of Section 73/74 proceedings does not abate penalty proceedings under Section 122 for fake invoices/circular trading.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Kavish Ispat v. Union of India	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Gurukirpa Enterprises v. Commissioner of DGST	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Shree Jain Polymers v. Union of India	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Jinender Paper Mart v. Sales Tax Officer, AVATO	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Korea Marine Transport Co. Ltd. v. Sales Tax Officer, Avato	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification No. 56/2023-CT & 56/2023-ST	Krishna Enterprises v. Government of NCT of Delhi	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017